INSTANT DOWNLOAD: “A Fresh Look at Crummey Notifications”

What Every Estate Planner Needs to Know About Crummey Notices

Procedural Requirements for Crummy Notifications

The creation of withdrawal rights, often referred to as “Crummey” rights, in irrevocable trusts for purposes of using the gift tax annual exclusion is common.  However, the standards for creating and delivering notifications of these withdrawal rights can be confusing at best, and this often leads to inaction or the creation of retroactive, self-serving documentation.  
We have brought in the Crummey expert, Griffin H. Bridgers, J.D., LL.M. (Taxation), to put together this very timely presentation entitled “A Fresh Look at Crummey Notifications”.
In this 93-minute presentation, Griffin will cover the following: 

• When Crummey notifications are required
• A history of how Crummey withdrawal rights have been analyzed
• An overview of current case law and IRS positions regarding notification requirements
• Guidelines for reviewing trusts and applicable law
• Drafting tips and best practices for structuring Crummey withdrawal rights
• And much more!

Your purchase includes an instantly downloadable video and audio recording and PDF handout materials.  A PDF transcript is available as an add-on for an additional fee.